A distribution box, or DB box, is a circuit breaker enclosure. It is a vital part and central hub of any electrical system. The hub distributes electrical power from a single input source to various circuits throughout a building. But what exactly is a power distribution box, and why does it matter so much in our daily lives? The DB panel board controls how. A distribution box, also known as a distribution board, electrical panel, or breaker box, is an enclosure that houses electrical components responsible for distributing electricity throughout a building.